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(MC) Payroll Administration & MTD / PCB Calculations

20-21 Mar, 2025, AC Hotel Kuala Lumpur by Marriott

IPA Training is Registered with

Venue Details

AC Hotel Kuala Lumpur by Marriott
9 Jalan Lumut off Jalan Ipoh, Kuala Lumpur, Malaysia, 50400,

https://www.marriott.com/en-us/hotels/kulka-ac-hotel-kuala-lumpur/overview/?scid=45f93f1b-bd77-45c9-8dab-83b6a417f6fe&y_source=1_MTQ2NDU 5MDEtNDgzLWxvY2F0 aW9uLndlYnNpdGU%3D


Fax : +60 3-40428000

Contact us

FOR COURSE DETAILS

Juliany,

Office: 03 2283 6109

Mobile: +60 122281247

juliany@ipa.com.my

Phoebe,

Office: 03 2283 6100

Mobile: +60 193637822

phoebe@ipa.com.my

Bee Teng,

Office: 03 2282 6112

Mobile: +60 172566121

beeteng@ipa.com.my

FOR CUSTOMISED IN-HOUSE TRAINING

Jane,

Office: 03 2283 6101

Mobile: +60 129418251

jane@ipa.com.my

Keith,

Office: 03 2283 0000

Mobile: +60 162272735

keith@ipa.com.my

ADDRESS

A-28-5, 28th Floor, Menara UOA Bangsar,
No.5, Jalan Bangsar Utama 1,
59000 Kuala Lumpur

FOCUSING ON
  • EA/LO: Introduction
  • EA/LO: Normal Hours and OT
  • EA/LO: Rest Days & OT
  • EA/LO: Annual Leave & Unpaid Leave
  • EA/LO: PH and OT
  • EA/LO: Paid and Unpaid Sick Leave
  • EA/LO: Paid and Unpaid Maternity Leave
  • EA/LO: Wages Administration
  • EA: Resignations and Dismissals
  • EA/LO: Retrenchment
  • EA/LO: Part-time Employees
  • SOCSO & EPF Deductions & Contributions
  • Income Tax: Monthly Deductions (MTD / PCB)
  • Income Tax: Benefits-in-kind and Perks
OVERVIEW

The main reason why employees work is because of wages. Employees expect employers to pay wages according to the agreed terms in the contract of employment.

 

On the other hand Malaysian laws also state how pay should be paid and the benefits that should be provided either in cash or in kind. Laws also require that employers deduct employees’ salary and contribute together with employers’ contribution to SOCSO and the EPF. Further the laws also require employers to deduct employees’ salary for income tax (MTD/ PCB).


OBJECTIVES

The course looks at the various benefits-in-kind or cash that should be paid to employees as well as making the necessary deductions and contributions for SOCSO, EPF and income tax. All the latest amendments are discussed.

 

The course is targeted at all management and staff who are involved in the administration of the various benefits and the preparation and payment of wages. Being fully workshop-based, participants will be competent by the time they complete the course.

COURSE LEARNING OUTCOMES (CLO)
  1. Explain how to calculate pay for overtime done on normal days, rest days and public holidays, retrenchment benefits
  2. Comprehend paid sick leave , maternity leave, annual leave entitlement
  3. Comply with the laws for the computation of leave encashment and incomplete months
  4. Being able to calculate pay for resignations and dismissals
  5. Being able to calculate retrenchment benefits
  6. Being able to calculate pay and benefits for part- timers
  7. Being able to compute SOCSO, EPF and Income Tax (MTD / PCB) deductions using appropriate tables and configurations
  8. Being able to compute VOLA and value of perks for income tax
  9. Preparing the EA form correctly
  10. Show how to compute values of benefits for tax and prepare the payroll report
  11. Interpret the definition of wages for statutory deductions
WHO SHOULD ATTEND?
  • Payroll Specialists & Assistants
  • Compensation & Benefits Specialists
  • Finance Managers & Executives
  • HR Managers & Assistants
METHODOLOGY
  • Presentations, discussions, workshop exercises, case-studies
DAY 1
9:00 EA/LO: Introduction
  • Difference between wages and salary
  • Contracts of Employment vs Employment Act 1955 & Labour Ordinances Sabah 2004 & Sarawak 2005
  • Daily rated, monthly rated and piece rated employee
  EA/LO: Normal Hours and OT
  • Normal working hours & days
  • Payment for spread over of work hours
  • Formula for calculation of ORP
  • When does OT start?
  • Formula for calculation of OT
  • Limit on OT hours
10:45 EA/LO: Rest Days & OT
  • Minimum days of rest per week
  • Payment rates for work during work hours and OT
  • Can an employee be forced to work on a rest day?
  EA/LO: Annual Leave & Unpaid Leave
  • Minimum no of days of entitlement
  • Encashment of leave
  • Rate for work done during normal hours / OT rates
  • Salary computation / deduction for unpaid leave
12:00 EA/LO: PH and OT
  • What is the difference between compulsory and non-compulsory PH?
  • No of days of compulsory and non-compulsory PH
  • Payment rates for work during normal hours and OT on compulsory and non-compulsory PH
1:00 Lunch

2:00

EA/LO: Paid and Unpaid Sick Leave

  • Hospitalization & Non-hospitalization Leave entitlement
  • The ‘deemed-to-be-hospitalized’ clause
  • Conditions for sick leave
  • Calculation for unpaid sick leave
  EA/LO: Paid and Unpaid Maternity Leave
  • Maternity allowance / leave entitlement
  • Conditions for Maternity Allowance eligibility
  • Calculation for maternity allowance
  • Payment for ex-employees
  • Calculation for unpaid maternity leave
3:45 EA/LO: Wages Administration
  • Definition of wages under the law
  • Formula for calculation of salary for incomplete month
  • Minimum and maximum amount of salary advance and loans
  • Authorised and unauthorised deductions
  • Limit in deductions
  • Content of Pay Slip
  • Payment date
5:00 End of Day 1
DAY 2
9:00 EA: Resignations and Dismissals
  • Minimum notice period
  • Calculation for notice period
  • Calculation for payment in lieu of notice period
  • Calculation for last day of service
  • Payment date of last salary
  EA/LO: Retrenchment
  • Who is eligible for retrenchment benefits?
  • Who is not eligible for retrenchment benefits?
  • Notice period for retrenchment
  • Calculation for payment of retrenchment benefits
  • Payment date of retrenchment benefits
  EA/LO: Part-time Employees
  • Who are the part-time employees protected by EA?
  • No of annual leave days
  • No of sick leave days
  • No of work hours and OT rate
  • No of PH and OT rate
  • No of Rest days and OT rate
  • Calculations for the benefits
10:45 SOCSO & EPF Deductions & Contributions
  • Who is eligible for deductions and contributions?
  • What types of income are subject to SOCSO and EPF?
  • Rate of deductions for different classes of employees
  • Date of contribution
  • Late contributions
1:00 Lunch

2:00 Income Tax: Monthly Deductions (MTD / PCB)
  • Definition of wages for income tax deductions
  • Minimum income level for income tax deduction
  • Normal vs additional remuneration
  • Exemptions from tax
  • Using the schedule to compute MTD/ PCB
  • Using the formula method to compute MTD/PCB
  • Compulsory and optional deductions
  • Rebates after tax
  • Date of contribution
  • Deductions for previous years
3:45 Income Tax: Benefits-in-kind and Perks
  • What are benefits-in-kind and perks
  • Calculating value of perks
  • Shares
  • VOLA
  • Formula and prescribed value methods of determining values
  • ESOS
  • Preparing the EA Form
5:00 End of Course